Public Act 094-0876
Public Act 0876 94TH GENERAL ASSEMBLY
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Public Act 094-0876
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| HB0542 Enrolled |
LRB094 06797 BDD 36899 b |
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| AN ACT concerning State government.
| Be it enacted by the People of the State of Illinois,
| represented in the General Assembly:
| Section 5. The Illinois Income Tax Act is amended by | changing Sections 509 and 510 and by adding Section 507EE as | follows:
| (35 ILCS 5/507EE new) | Sec. 507EE. The Heartsaver AED Fund checkoff. For
taxable | years ending on or after December 31, 2005, the
Department must | print on its standard individual income tax
form a provision | indicating that if the taxpayer wishes to
contribute to the | Heartsaver AED Fund, as authorized
by this amendatory Act of | the 94th General Assembly, he or she
may do so by stating the | amount of the contribution (not less
than $1) on the return and | that the contribution will reduce the taxpayer's refund or | increase the amount of payment to
accompany the return. Failure | to remit any amount of increased payment shall reduce the | contribution accordingly. This Section does not apply to any | amended return.
| (35 ILCS 5/509) (from Ch. 120, par. 5-509)
| Sec. 509. Tax checkoff explanations. All individual income | tax return forms
shall contain appropriate explanations and | spaces to enable the taxpayers to
designate contributions to | the following funds:
the Child Abuse Prevention Fund,
the | Illinois Wildlife Preservation Fund (as required by the | Illinois
Non-Game Wildlife Protection Act),
the Alzheimer's | Disease Research Fund (as required by the Alzheimer's
Disease | Research Act),
the Assistance to the Homeless Fund (as required | by this Act),
the Penny Severns Breast and Cervical Cancer | Research Fund,
the National World War II Memorial Fund,
the | Prostate Cancer Research Fund,
the Lou Gehrig's Disease (ALS) |
| Research Fund,
the Multiple Sclerosis Assistance Fund,
the | Leukemia Treatment and Education Fund,
the World War II | Illinois Veterans Memorial Fund,
the Korean War Veterans | National Museum and Library Fund,
the Illinois Military Family | Relief Fund,
the Illinois Veterans' Homes Fund, the Heartsaver | AED Fund, and the Asthma and Lung Research Fund.
| Each form shall contain a statement that the contributions | will reduce the
taxpayer's refund or increase the amount of | payment to accompany the return.
Failure to remit any amount of | increased payment shall reduce the contribution
accordingly.
| If, on October 1 of any year, the total contributions to | any one of the
funds made under this Section do not equal | $100,000 or more, the explanations
and spaces for designating | contributions to the fund shall be removed from the
individual | income tax return forms for the following and all subsequent | years
and all subsequent contributions to the fund shall be | refunded to the taxpayer.
| (Source: P.A. 92-84, eff. 7-1-02; 92-198, eff. 8-1-01; 92-651, | eff. 7-11-02; 92-772, eff. 8-6-02; 92-886, eff. 2-7-03; 93-36, | eff. 6-24-03; 93-131, eff. 7-10-03; 93-292, eff. 7-22-03; | 93-324, eff. 7-23-03; 93-776, eff. 7-21-04.)
| (35 ILCS 5/510) (from Ch. 120, par. 5-510)
| Sec. 510. Determination of amounts contributed. The | Department shall
determine the total amount contributed to each | of the following:
the Child Abuse Prevention Fund,
the Illinois | Wildlife Preservation Fund,
the Assistance to the Homeless | Fund,
the Alzheimer's Disease Research Fund,
the Penny Severns | Breast and Cervical Cancer Research Fund,
the National World | War II Memorial Fund,
the Prostate Cancer Research Fund,
the | Illinois Military Family Relief Fund,
the Lou Gehrig's Disease | (ALS) Research Fund,
the Multiple Sclerosis Assistance Fund,
| the Leukemia Treatment and Education Fund,
the World War II | Illinois Veterans Memorial Fund,
the Korean War Veterans | National Museum and Library Fund, the Illinois Veterans' Homes | Fund, the Heartsaver AED Fund,
and
the Asthma and Lung Research |
| Fund;
and shall notify the State Comptroller and the State | Treasurer of the amounts
to be transferred from the General | Revenue Fund to each fund, and upon receipt
of such | notification the State Treasurer and Comptroller shall | transfer the
amounts.
| (Source: P.A. 92-84, eff. 7-1-02; 92-198, eff. 8-1-01; 92-651, | eff. 7-11-02; 92-772, eff. 8-6-02; 92-886, eff. 2-7-03; 93-36, | eff. 6-24-03; 93-131, eff. 7-10-03; 93-292, eff. 7-22-03; | 93-324, eff. 7-23-03; 93-776, eff. 7-21-04.)
| Section 99. Effective date. This Act takes effect upon | becoming law.
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Effective Date: 6/19/2006
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